[Ord. No. 743, § 1, 6-11-1991; Ord. No. 862, § 1, 1-14-2003]
- DOING BUSINESS IN THE CITY
- Activity which occurs within the city and which by virtue of Subsection (7) of N.D.C.C. 57-40.2-01 makes the person engaged in the activity a "retailer maintaining a place of business in this state." In addition, it includes the delivery by a retailer of tangible personal goods within the city to the ultimate user thereof by a means other than (i) through the U.S. Mails or (ii) through a common carrier.
- FAIR MARKET VALUE OF PROPERTY
- A price at which a willing buyer would buy it from a willing seller, each being equally well informed in regard to the condition of the property and of the market for such property.
- Property held for sale or rent to others in the ordinary course of business of the person so holding the property.
- The buying or renting of an item of tangible personal property.
- PURCHASE PRICE
- Is used in the ordinary sense of the word except that it shall be computed net of case discounts (for prompt or early payment) and net of trade-in allowances.
- RAW MATERIALS
- Property including a component which is not intended to be used by itself alone or in its present condition, but rather (i) which is intended to be integrated with other components of raw material, or (ii) which is intended to be processed, in either case so as to be converted into inventory.
- In respect to a purchase that the purchaser is the ultimate user of the item purchased. In determining who is the ultimate user the tax administrator shall disregard the possibility or probability that user in time may sell the property as used property or for salvage when his use thereof has terminated.
- TAX ADMINISTRATOR
- The city auditor.
- The exercise of dominion or control over an item of tangible personal property by the owner thereof or the person in possession thereof, including specifically but not limited to the storage or consumption of the item.
[Ord. No. 743, § 2, 6-11-1991; Ord. No. 862, § 2, 1-14-2003]
Taxable property shall consist of all tangible personal property except:
Property identified in N.D.C.C. Chapter 57-40.2 as being exempt from the state use tax because of (i) its physical characteristics or design, such as, for example, artificial limbs, (ii) the use to which it is put, such as, for example, railway cars and locomotives used in interstate commerce, or (iii) both its design and use;
Farm machinery or farm machinery parts; or
Farm irrigation equipment.
[Ord. No. 743, § 3, 6-11-1991; Ord. No. 862, § 3, 1-14-2003]
The purchase of taxable property at retail with the intent of using it in this city shall give rise to a taxable event under this chapter, except if the intended use is as a raw material or inventory, or except if the retail sale of this property gives rise to the imposition of the sales tax by (i) this city or (ii) any other political subdivision of this state or any other state.
The bringing of taxable property into the city shall give rise to a taxable event under this chapter, unless the property has already been subjected to a sales tax or use tax by this city or some other local political subdivision of this state or of any other state, or unless the property raw materials or inventory in the hands of the person for whose use it is brought into the city.
The conversion within the city of raw materials to some other use, unless that use is as inventory, or the conversion within the city of inventory to the personal use of the owner, shall constitute a taxable event under this chapter.
If a buyer of taxable property at retail is domiciled within the city it shall be presumed, subject to rebuttal, that the buyer intended to use the property within the city at the time of purchase. The giving of a Williston address by a buyer as part of the transaction of purchase shall give rise to the rebuttal presumption that the buyer is domiciled in the city. In any judicial proceeding to enforce this chapter it shall be an affirmative defense that certain property was inventory or was raw materials.
[Ord. No. 743, § 4, 6-11-1991; Ord. No. 862, § 4, 1-14-2003]
The tax shall be imposed at the rate of 2% of the purchase price of the property which is involved in a taxable event under Subsection (a) of Section 24-3 until the additional $0.01 tax under Section 23-1(a)(2) of Ordinance No. 861 amending Ordinance 742 as amended by Ordinances 779 and 846 expires at which time the rate shall be 1%.
The tax shall be imposed at the rate of 2% of the fair market value of the property which is involved in a taxable event under Subsection (b) or (c) of Section 24-3 as of the date of that taxable event until the additional $0.01 tax under Section 23-1(a)(2) of Ordinance 861 amending Ordinance 742 as amended by Ordinance 846 expires at which time the rate shall be 1%.
There shall be no use tax imposed under this chapter upon that portion of the receipts in excess of $2,500 from any one person in one day.
[Ord. No. 743, § 5, 6-11-1991; Ord. No. 862, § 5, 1-14-2003]
The tax attributable to a taxable event under Subsection (a) of Section 24-3 shall be collected from the purchaser by the retailer making the sale giving rise to the imposition of the tax and shall be paid over by the retailer to the tax administrator if the retailer is doing business within the City of Williston.
[Ord. No. 743, § 6, 6-11-1991; Ord. No. 862, § 6, 1-14-2003]
The proceeds of the tax imposed by this chapter shall be paid into and shall form part of the funds created by Ordinance No. 742 as amended. The tax imposed by this chapter shall terminate when the tax imposed by Ordinance No. 742, as amended, terminates.
[Ord. No. 743, § 7, 6-11-1991; Ord. No. 862, § 7, 1-14-2003]
In making a purchase of taxable property a contractor shall not be treated as the person who is the ultimate user of the property if:
If the contractor is exempt from paying the tax imposed by this chapter through the operation of Subsection (a) the person selling the taxable property to the contractor does not have to collect the tax. However, the tax is not waived if a tax is imposed under Section 24-3 but rather the contractor must pay it over to the tax administrator when the contractor uses the tangible personal property in the performance of his contract.
The tax imposed on contractors shall not apply to property used to fulfill contract or subcontract obligations bid prior to July 1, 1991.
[Ord. No. 743, § 8, 6-11-1991; Ord. No. 862, § 8, 1-14-2003]
The tax administrator shall administer the tax imposed by this chapter. However, he is authorized to contract with the office of the state tax commissioner so as to allow it to discharge in his stead the duties and responsibilities imposed upon him by this subsection, in which case it shall exercise his lawful authority under this chapter in addition to its own powers.
To the extent not inconsistent with this chapter the provisions of N.D.C.C. Chapter 57-40.2, including the cross-references contained therein, and the regulations promulgated thereunder, shall apply to the administration and enforcement of the tax imposed by this chapter, with the following modifications when the context so requires:
Tax commissioner shall mean the tax administrator.
State of North Dakota shall mean the City of Williston.
The provisions of Section 9 shall substitute for N.D.C.C. 57-40.2-07.1.
Attorney general shall mean city attorney.
Criminal penalties as opposed to civil penalties shall be the maximum penalties which a municipality may lawfully impose under state law.
State treasurer shall mean city auditor.
General fund shall mean the sales tax fund.
Office of the management and budget shall mean city auditor.
No separate city use tax permit shall be required.
N.D.C.C. 57-40.2-08 is adopted by reference.
[Ord. No. 743, § 9, 6-11-1991; Ord. No. 862, § 9, 1-14-2003]
A retailer who timely and accurately makes a payment to the tax administrator required under this chapter may deduct and retain as reimbursement for administrative expenses the lesser in the amount of 3% of the required payment. However, the deduction provided for in this section shall not exceed $83.33 per month or $250 per quarter per taxpayer. The total monthly and quarterly deduction herein contemplated includes monthly and quarterly deduction for the administration of sales tax as set forth in Ordinance No. 742 as amended.